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THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 30/2009/ND-CP

Hanoi, March 30, 2009

 

DECREE

AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE GOVERNMENT'S DECREE No. 105/2004/ND-CP OF MARCH 30, 2004, ON INDEPENDENT AUDIT

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the June 17,2003 Accounting Law;
Pursuant to the November 29, 2005 Enterprise Law;
At the proposal of the Minister of Finance,

DECREES:

Article 1. To amend and supplement a number of articles of the Government's Decree No. 105/2004/ND-CP of March 30, 2004, on independent audit (below referred as to Decree No. 105/2004/ND-CP) as follows:

1. To amend Clause 1, Article 20 of Decree No. 105/2004/ND-CP as follows:

"1. Auditing enterprises may be established and operate according to law in three forms: limited liability company with two or more members, partnership and private enterprise."

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"1. An auditing enterprise may be established only when it has at least three members possessing auditor certificates, including its director or director general. Directors or directors general who are members of limited liability companies or partnerships must own at least 10% of their companies' charter capital. The directors or directors general of auditing enterprises must have at least full 3 years of audit practice after being granted auditor certificates and may not participate in managing or administering other enterprises."'

3. To amend Clause 3, Article 23 of Decree No. 105/2004/ND-CP as follows:

"3. In the course of operation, auditing enterprises must ensure employment of at least three auditors under full-time labor contracts. If they fail to satisfy this condition for six consecutive months, they shall stop the provision of auditing services."

Article 2. Foreign-invested one-member limited liability auditing enterprises which have been established and operating under the enterprise law before the effective date of this Decree may operate in the form of one-member limited liability company till the expiration of their investment certificates (or investment licenses).

Article 3. This Decree takes effect 45 days from the date of its signing.

To annul the Government's Decree No. 133/ 2005/ND-CP of October 31, 2005, amending and supplementing a number of articles of the Government's Decree No. 105/2004/ND-CP of March 30, 2004, on independent auditing. All previous regulations contrary to this Decree are annulled.

Ministers, heads of ministerial-level agencies, heads of government-attached agencies and presidents of People's Committees of provinces and centrally run cities shall implement this Decree.-

 

 

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HIỆU LỰC VĂN BẢN

Decree of Government No. 30/2009/ND-CP of March 30, 2009, amending and supplementing a number of articles of the Government''s Decree No. 105/2004/ND-CP of March 30, 2004, on independent audit

  • Số hiệu: 30/2009/ND-CP
  • Loại văn bản: Nghị định
  • Ngày ban hành: 30/03/2009
  • Nơi ban hành: Chính phủ
  • Người ký: Nguyễn Tấn Dũng
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: Kiểm tra
  • Tình trạng hiệu lực: Kiểm tra
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